https://www.taxtmi.com/caselaws?id=329758 The Government upheld the decision of the Commissioner (Appeals), rejecting the revision application filed by M/S. Unique Wire Industries. The case involved a dispute over the jurisdiction of the Maritime Commissioner in relation to a rebate claim for exports made from ICD Sabarmati, Ahmedabad. The Government determined that the claim should have been lodged with the appropriate authority based on the location of the factory or warehouse, emphasizing the importance of following prescribed procedures outlined in relevant notifications. As the goods were exported from ICD Sabarmati, the Maritime Commissioner was deemed to lack jurisdiction, leading to the rejection of the rebate claim. en-us Fri, 29 Jan 2016 00:00:00 +0530 Fri, 08 Jul 2016 15:52:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329758 The Government upheld the decision of the Commissioner (Appeals), rejecting the revision application filed by M/S. Unique Wire Industries. The case involved a dispute over the jurisdiction of the Maritime Commissioner in relation to a rebate claim for exports made from ICD Sabarmati, Ahmedabad. The Government determined that the claim should have been lodged with the appropriate authority based on the location of the factory or warehouse, emphasizing the importance of following prescribed procedures outlined in relevant notifications. As the goods were exported from ICD Sabarmati, the Maritime Commissioner was deemed to lack jurisdiction, leading to the rejection of the rebate claim. Case-Laws Central Excise Fri, 29 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329758